Schedule H (Form 1120-F) - Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8 - 2013

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Deductions Allocated To Effectively Connected
SCHEDULE H
OMB No. 1545-0126
(Form 1120-F)
Income Under Regulations Section 1.861-8
2013
Attach to Form 1120-F.
Department of the Treasury
Information about Schedule H (Form 1120-F) and its separate instructions is at
Internal Revenue Service
Name of corporation
Employer identification number
Part I
Home Office Deductible Expenses Definitely Related Solely to ECI or Non-ECI
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Note. Enter all amounts on lines 1a through 13 in only U.S. dollars or in only functional currency. If U.S. dollars, check box
Otherwise, specify currency
1a Total expenses on the books of the home office .
1a
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b Check the applicable box below to indicate the accounting convention used to
compute the amount on line 1a:
U.S. GAAP
Home Country GAAP
IFRS
Other (specify)
2
2
Adjustments for U.S. tax principles (attach statement - see instructions) .
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3
3
Total deductible expenses on the books of the home office. Combine lines 1a and 2 .
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4
Interest expense included on line 3
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4
5
Bad debt expense included on line 3 .
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5
6
Total of interest expense and bad debt expense. Add lines 4 and 5 .
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6
7
Remaining deductible expenses to be allocated and apportioned between ECI and non-ECI. Subtract line 6 from line 3
7
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8
Deductible expenses definitely related solely to non-ECI from subsidiaries
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Deductible expenses definitely related solely to other non-ECI booked in the home country
10
Deductible expenses definitely related solely to other non-ECI booked in other
countries (including the United States)
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10
11
Deductible expenses definitely related solely to ECI .
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11
12
Total deductible expenses definitely related solely to ECI or non-ECI. Add lines 8 through 11
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12
Part II
Home Office Deductible Expenses Allocated and Apportioned to ECI
Note. Enter the amounts on lines 15 through 20 in U.S. dollars.
13
Remaining deductible expenses on the books of the home office not definitely related solely to ECI or
non-ECI. Subtract line 12 from line 7 .
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13
14
Average exchange rate used to convert amounts to U.S. dollars (see instructions) .
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14
15
15
Enter the amount from line 13. If line 13 is stated in functional currency, divide line 13 by line 14 .
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16
Remaining home office deductible expenses on line 15 allocated and apportioned under Regulations
section 1.861-8 to ECI (attach computation)
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16
17
Enter the amount from line 11. If line 11 is stated in functional currency, divide line 11 by line 14 .
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18
Total home office deductible expenses allocated and apportioned to ECI. Add lines 16 and 17 .
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19
Total deductible expenses from other non-U.S. locations allocated and apportioned to ECI .
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20
Total deductible expenses allocated and apportioned to ECI. Add lines 18 and 19 and enter the
amount here and on Form 1120-F, Section II, line 26
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20
Part III
Allocation and Apportionment Methods and Financial Records Used to Complete Parts I and II
Note. Enter the amounts in Part III, lines 21a, 21b, 22a, and 22b in U.S. dollars.
• If one or more methods used are different than in prior year, check box .
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• If any amount on line 20 is recorded as an interbranch amount on books and records used to prepare Form 1120-F,
Schedule L, include the amount on Part IV, line 35 and check this box . . . . . . . . . . . . . . . . . .
21
Gross income ratio:
a Gross ECI
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21a
b Worldwide gross income .
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21b
c Divide line 21a by line 21b
21c
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%
22
Asset ratio:
a Average U.S. assets from Schedule I, line 5, column (d)
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22a
b Worldwide assets (if applicable, from Schedule I, line 6b) .
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22b
c Divide line 22a by line 22b
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22c
%
23
Number of personnel ratio:
a Personnel of U.S. trade or business .
23a
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b Worldwide personnel .
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23b
c Divide line 23a by line 23b
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23c
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24
Did the corporation use any ratio-based methods (other than those indicated on lines 21 through 23 above) in
Yes
No
Parts I and II? If “Yes,” attach statement (see instructions) .
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25
Did the corporation use any other methods (e.g., time-spent analysis or estimates) in Parts I and II? If “Yes,”
attach statement (see instructions).
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For Paperwork Reduction Act Notice, see the Instructions for Form 1120-F.
Cat. No. 49679V
Schedule H (Form 1120-F) 2013

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